Purchase Price Allocation (PPA) is the requirement for companies to report the fair values of assets and liabilities acquired in a business combination. Although these requirements aim to provide greater transparency to the transaction, they also allow for greater subjectivity in the fair value estimation of tangible and intangible assets, thereby having a direct impact on recognised goodwill and future impairment estimations.
In this intensive two-day workshop, participants will be able to practically develop their understanding of valuation and impairment fundamentals and best-practice approaches, together with the new requirements of AASB 13 Fair Value Measurement which becomes effective in January 2013.
Note: This is an interactive and practical session and attendees will need to bring a laptop with Microsoft Excel 2003 or later installed. Please ensure that your battery is completely charged as power outlets may be limited.
Learning outcomes:
At the conclusion of this workshop attendees will be able to:
- Explain valuation fundamentals, approaches and methodologies
- Undertake a valuation in accordance with the Accounting Standards
- Determine when and how to conduct impairment testing
- Outline intangible asset-specific valuation and impairment issues.
Who should attend:
This interactive workshop is aimed at professionals with an intermediate or advanced level of experience,
including CFOs, accountants, financial controllers and group finance managers:
- Working in companies involved in mergers, or the purchase or sale of businesses
- Working in mid-sized firms advising clients on the purchase or sale of businesses
- Working in corporate finance dealing with mergers and acquisitions
- Assisting with tax restructures
- Undertaking valuations in accordance with the accounting standards
- Interested in impairment.
Participants will receive:
- PowerPoint presentation slides
- Technical notes and case studies
- Excel model to be populated.
Note: This is an interactive and practical session and attendees will need to bring a laptop with Microsoft Excel 2003 or later installed. Please ensure that your battery is completely charged as power outlets may be limited.
Conditions:
Regional: members working in regional areas (125km from location) and/or travelling from interstate.
Members of the Business Valuations Special Interest Group (BVSIG) are entitled to receive the BVSIG member and regional rates.
BVSIG and regional members need to download the registration form to register.
Early Bird offer is only valid for bookings confirmed and paid on or before Tuesday, 3 April 2012. All prices are in AUD and include GST. Discount offers cannot be combined. Morning tea, lunch and afternoon tea will be included on each day of the program.
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